循环经济发展的税收原则构想  

A New Perspective of Tax Rules to Develop Circular Economy in China

作　　者：安福仁[1] 周生军[1] 

机构地区：[1]东北财经大学,辽宁大连116025

出　　处：《新疆财经》2006年第4期57-60,共4页Finance & Economics of Xinjiang

基　　金：辽宁省教育厅科学研究计划资助项目(05W082)的中期成果。

摘　　要：循环经济作为环境保护、资源节约型经济发展新模式,其实质是生态经济、高效经济。要想利用税收政策促进循环经济发展,必须对传统税收原则进行重新定位。按照循环经济特征和税收工作实际,我国进行循环经济税收政策设计时,应着重遵循生态效率、代际公平、环保收入和依法治税四项原则。As a new economic form to protect environment and save resources, circular economy is actually an ecological and highly efficient economy. If people want to utilize the tax policy to develop circular economy, they have to adjust traditional tax rules once more. In accordance with circular economic feature and the tax practice, four rules ought to be emphasized to follow, which are ecology efficiency, impartiality between generations, environmental protection revenue and tax governed by law,when tax policies of circular economy are designed in China.

关 键 词：循环经济 生态效率 代际公平 环保收入 依法治税 

分 类 号：F812.42[经济管理—财政学]